TaxTMI 
TaxTMI 
2011 (9) TMI 530
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....d Tax Act, 2006 ("the Act", for short) and also under the Central Sales Tax Act, 1956; he is a dealer manufacturing rolling shutter parts, iron gates and grills and selling the same, both locally and also outside the State ; however, he had not filed the returns from March, 2010 and based on the non-filing of returns, a notice was served on him by proceedings dated February 25, 2011 directing him to show cause as to why his registration certificate should not be cancelled ; but, he had not submitted his reply to the show-cause notice; subsequently, the impugned order cancelling his registration certificate was passed. Initially, a stand was taken by the learned counsel for the petitioner that no notice was issued to the petitioner. ....
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....ns to cancel, modify or amend any certificate of registration granted by it. (15) No application for registration or for a copy or duplicate of the certificate under this section shall be refused and no order under subsection (14) shall be made, unless the dealer concerned has been given an opportunity of being heard." for any good reason, registration can be cancelled and according to him, the authority having the power to issue certificate of registration, has got the power to cancel the same. I am inclined to accept this stand of the learned Special Government Pleader since the wordings used in the said section are "the authority granting the certificate of registration may, any order, for good and sufficient reas....
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....d of the learned Special Government Pleader for the reason that even as per paragraph No. 35 of the judgment of the honourable apex court reported in Meera Sahni v. Lieutenant Governor of Delhi [2008] 9 SCC 177, when the Act prescribes a method or made to issue an order, that has to be followed while passing that order. It is an admitted fact that a show-cause notice was issued to the petitioner. But, under sub-section (15) of section 39 of the Act, what is contemplated is a personal hearing. Personal hearing is totally different from show-cause notice. Consequently, though the Department has issued a show-cause notice, that will not amount to granting an opportunity of being heard. Consequently, it has to be held that before passing the im....